SUBJECT MATTER JURISDICTION
STANDARD OF REVIEW = DE NOVO

The subject matter jurisdiction of the district court is a question of law and, therefore, subject to de novo review. See, e.g., United States v. Wilson, 894 F.2d 1245, 1253 (11th Cir.), cert. denied ___ U.S. ___, 110 S.Ct. 3284, 111 L.Ed.2d 792 (1990).